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Income Tax Appellate Tribunal, ‘A’ BENCH : CHENNAI
Before: SHRI ABRAHAM P. GEORGE & SHRI DUVVURU RL REDDY]
सुनवाई क� तार�ख/Date of Hearing : 11-09-2018 : 11-09-2018 घोषणा क� तार�ख /Date of Pronouncement आदेश / O R D E R
PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER
In this appeal filed by the Revenue, which is directed against an order dated 30.01.2018 of ld. Commissioner of Income Tax (Appeals)-6, Chennai, it is aggrieved that ld. Commissioner of Income Tax (Appeals) deleted a disallowance made by the ld. Assessing Officer u/s.14A of the Income Tax Act, 1961 (in short ‘’the Act’’). Ld. Counsel for the Revenue submitted that though assessee 2. was not having any exempt income, Section 14A r.w.r.8D had to be applied considering CBDT Circular No.5/2014, dated 11.02.2014. /2018 :- 2 -: 3. None appeared on behalf of the assessee.
We have perused the orders and heard the contention of the 4. ld. Departmental Representative. Ld. Commissioner of Income Tax (Appeals) had deleted the disallowance u/s.14A r.w.r. 8D relying on a decision of this Tribunal in assessee’s own case for assessment year 2010-2011 in dated 18.03.2016. We also find that the Hon’ble Jurisdictional High Court in the case of Redington India Ltd vs. Addl. CIT, 392 ITR 623 had held that Section 14A of the Act had no application when assessee had not claimed exempt income. Accordingly, we do not find any reason to interfere with the order of the ld. Commissioner of Income Tax (Appeals).
In the result, the appeal of the Revenue stands dismissed. 5.